CBAM Communication material — 01-ery-25-008-factsheet-3-en

#CBAM CARBON BORDER ADJUSTMENT MECHANISM: ACTUAL VS DEFAULT VALUES IN YOUR DECLARATION Access the CBAM Registry to draft your declaration If producer is in the CBAM Registry Retrieve and use producer’s verification report (only high-level summary of emissions data provided) Upload and use verification report obtained from producer (detailed emissions data provided) Use the actual values from the verification report to automatically calculate the total embedded emissions If producer is not in the CBAM Registry Complete the information related to the goods imported in your declaration Use the default values to automatically calculate total embedded emissions Submit your annual declaration through the CBAM Registry Surrender the corresponding number of CBAM certificates *Only possible if the producer in a third country monitors, calculates, and verifies embedded emissions and shares the relevant information. CBAM requires EU importers of certain goods to become authorised CBAM declarants, report the embedded carbon emissions in these goods, and meet related financial obligations. By 30 September 2027, importers of CBAM goods must submit their first CBAM declaration - covering embedded emissions from 2026 imports - and surrender the corresponding CBAM certificates. Importers can report emissions using default values provided by the Commission or actual values.

covering embedded emissions from 2026 imports - and surrender the corresponding CBAM certificates. Importers can report emissions using default values provided by the Commission or actual values. If an importer chooses to report actual values, the producer in the third country must provide verified emissions data on the total embedded emissions. The decision tree below can help importers follow the correct steps. Importer using default values Importer using actual values*

For more CBAM resources,
visit the CBAM Communication and FAQs page. © European Union, 2026 Catalogue number: KP-01-26-017-EN-N – ISBN: 978-92-68-39346-8 – doi:10.2778/2605039 PREPARE FOR ACTUAL VERIFIED CBAM EMISSIONS Join the CBAM Registry. EU importers Work with your third country producers to obtain reliable emissions data for imported goods. If actual values are used, these must be supported by a verification report on embedded emissions. Producers in a third country Monitor your CBAM emissions and verify your calculations with an accredited CBAM verifier. Verifiers Contact EU-based National Accreditation Bodies (NABs) to apply for CBAM accreditation. Once accredited, you can verify embedded emissions and issue verification reports directly in the CBAM Registry.